An entity which, to a significant extent, is under common ownership and/or control with, or has control of or is controlled by, the provider. An entity is deemed to control another entity if it has a significant ownership interest in the other, or if it has the power, whether or not exercised, to influence directly or indirectly the activities or policies of the other.
N.Y. Comp. Codes R. & Regs. Tit. 10 § 451.229